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2014 (9) TMI 486 - MADRAS HIGH COURTWaiver of pre-deposit - Held that:- The appeal filed by the petitioner is now pending before the first respondent (CESTAT). It is for the first respondent to take up the appeal on merits. In case, the first respondent is of the view that pre-deposit cannot be waived, necessarily, the petitioner has to deposit the pre-deposit amount. When the appeal is pending before the first respondent, it is not open to the petitioner to challenge the very same order before this Court. - petition dismissed.
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